A.
Pursuant to the New York Real Property Tax Law and
the Suffolk County Tax Act, the Board of Assessment Review of the
Town of Brookhaven has jurisdiction to meet for the purpose of hearing
complaints with respect to assessments which are alleged to be illegal,
erroneous or unequal. In addition to the Board of Assessment Review
performing its obligations pursuant to §§ 506, 512,
1524 and 1526 of the New York Real Property Tax Law[1] and Section 5 of the Suffolk County Tax Act, the Board
of Assessment Review, in notifying complainants by mail as to the
Board's determination of the complainant's assessment, shall include
a brief statement informing the complainant of the basis of the Board's
determination.
[1]
Editor's Note: Real Property Tax Law §§ 1524
and 1526 were repealed by L.1982, c.714, § 28, effective
1-1-1983. See now Real Property Tax Law §§ 523 and
526.
B.
In the event that the Board fails, refuses, neglects
or, through inadvertent error, omits to include a brief statement
regarding the basis in support of the determination, the assessment
which is finally placed on the final assessment roll shall in no way
be affected, invalidated or voided thereby.
